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All Journal J-ISCAN : Journal of Islamic Accounting Research JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
Syamsul Rijal
UIN Ar-Raniry, Banda Aceh
Religion Humanities Economics, Econometrics & Finance Social Sciences

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KRITERIA DAN KARAKTERISTIK AKUNTAN DALAM PERSPEKTIF ISLAM Harjoni; Syamsul Rijal; Angga Syahputra
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.27

Abstract

The accountants are a profession that has existed since the era of the Prophet Muhammad. Related to taking notes, and counting activities, Rasulullah SAW implemented and educated his companions to become officers (katibul amwaal), accountants (hafazhatul amwaal) because apart from being a prophet, Rasulullah SAW was a good businessman. This article aims to explore the Shirah Nabawiyah (library study) to give us an idea of who accountants were in the era of the Prophet and what their characteristics were. Based on the literature review, there are several companions who were positioned by the Prophet Muhammad specifically for financial management (the state) and even the Prophet divided them into seven functions, six accounting functions and one function for auditing (audit).
KAJIAN KRITIS PEMIKIRAN ABU YUSUF TERHADAP PERKEMBANGAN EKONOMI ISLAM MODERN Syamsul Rijal; Harjoni Desky; Angga Syahputra
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.20

Abstract

The long journey of the Islamic economic system is interesting to study. Many figures have contributed to the journey of this system, including one of them is Abu Yusuf. Abu Yusuf is an Islamic economic thinker who has made a major contribution to the development of modern Islamic economics. He has introduced the basic principles of Islamic economics as contained in his writings on taxes, administration of tax collection, infrastructure improvements and the concept of prices that go beyond the concept of price in Adam Smith's theory in his work The Wealth of Nations. Abu Yusuf also discussed several measures for economic development and community welfare. No less important, the theme of Abu Yusuf's economic thought is the emphasis on the responsibility of rulers to their people and the Kitab al-Kharaj is authentic evidence of the existence of public finance in Islam, and clearly precedes the conventional theories that exist today.
Co-Authors Harjoni Harjoni Desky Syahputra, Angga